verollisten

Verollisten is a Finnish term that appears mainly in tax and legal contexts. It is the genitive plural form of verollinen, an adjective meaning “subject to tax” or “taxable.” In everyday language the related noun for a person or entity with tax obligations is verovelvollinen. Verollisten is thus typically found in formal or regulatory writing to refer to the group of individuals or entities that are taxable or liable to pay taxes.

In practice, verollinen describes things that are within the tax base, such as verollinen tulo (taxable income) or verollinen omaisuus (taxable property). The plural form verolliset can be used as a substantive noun to denote the taxable persons or items, and the genitive verollisten is used within sentences to indicate possession or association, for example in phrases like “verollisten piiriin kuuluvat” (belonging to the group of taxpayers). However, this usage is relatively formal, and verovelvollinen remains the more common term for a taxpayer or a person liable to tax.

Distinctions: verovelvollinen is the standard designation for a person or entity with tax liability, while verollinen is an adjective that describes things that are taxable. Verollisten, as a form, appears mainly in legal drafting and official texts rather than in everyday speech.

See also: verovelvollinen, vero, verotus.